Cal. Rev. & Tax. Code § 1640
Current through the 2023 Legislative Session.
The clerk shall transmit in writing at the conclusion of the hearing or by mail to the protesting party or his or her agent and shall transmit to the county board of equalization or assessment appeals board the hearing officer's report and recommendation on the assessment protest. The protesting party shall be informed that the county board of equalization is bound by the recommendation of the assessment hearing officer.
Ca. Rev. and Tax. Code § 1640